Deemed dividend u/s 2(22)(e) - accumulated profits would mean ...

Income Tax

January 2, 2013

Deemed dividend u/s 2(22)(e) - accumulated profits would mean profit in the commercial sense and not assessable taxable profits - share premium account would not partake the nature of commercial profits and therefore, by no stretch of imagination, this can be called accumulated profits - AT

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Deemed dividend u/s 2(22)(e) - accumulated profits would mean ...

Income Tax

January 2, 2013

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